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HEAVY ELECTRICALS LIMITEDMain BoardEquity2026-04-012027-03-312026-10-142026-09-29INRCroresQuarterlySecond quarterMulti segment2026-10-1412:30:002026-10-1413:26:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2025-04-01https://bhel.com/policy-regard-related-party-transactions-0falsefalseNA2026-07-012026-09-30UnauditedStandalone93003500000259800000095601500000695844000000-1057030000016521400000124770000083080000072100000008482400000010777500000010777500000-31100000271240000026813000000809620000000008096200000-5213000007574900000696410000022.332.33002.332.330001. The figures have been regrouped/rearranged, wherever considered necessary to conform to the current period's classification. <br /> 2. The above results have been prepared in accordance with applicable SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended. It may be noted that since currently there is no Independent Director on the Board of BHEL, the constitution of BLAC is not in line with Regulation 18 of SEBI Listing Regulations, 2015 and Section - 177 of Companies Act, 2013. Accordingly, the results were directly placed in the Board Meeting held on 14.10.2026 and were reviewed & approved by the Board of Directors in this meeting. <br /> 3. The financial results have been prepared in accordance with Indian Accounting Standard (IND-AS) as prescribed under Section 133 of the Companies Act, 2013. The Statutory Auditors of the company have carried out the limited review of these results in terms of Regulation 33 and 52 of SEBI (Listing Obligations and disclosure requirements), Regulations, 2015, as amended. <br /> 4. Trade receivables includes overdue amount of Rs.196 Cr (USD 23 million) from customer STPG (formerly NEC Sudan), stuck due to ongoing crisis in Sudan, has been considered good. If the amount is provided for, the impact on ‘Profit before tax’ is Rs.176 Cr (net of ECL provision). <br /> 5. Additional disclosures as per Regulation 52(4) of SEBI (Listing obligations and Disclosure Requirements) Regulations ,2015 are enclosed at Annexure A. <br /> 2026-04-012026-09-30UnauditedStandalone16998070000049060000001748867000001279773000000-1599580000031584700000264650000016496000001111790000015898020000015906500000015906500000-1210000040033000003991200000011915300000000011915300000-104240000010872900000696410000023.423.42003.423.42000Other Expenses7210000000Other Expenses111179000002869770000045857000005100000055630000012198000000011665800000247928000000421360000040672200000316752000001589784000002663904000001558778000000723912000002393900000101817600000052976000001819003000003079300000164842100000505699500000007720899000006964100000264198800000271162900000271162900000146330000001216650000012166500000449670000018126500000235962000000015694140000019866410000058718500000154316000007798730000093418900000131805000001653179000001148966000002204840000000302262900000005009270000007720899000001. The figures have been regrouped/rearranged, wherever considered necessary to conform to the current period's classification. <br /> 2. The above results have been prepared in accordance with applicable SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended. It may be noted that since currently there is no Independent Director on the Board of BHEL, the constitution of BLAC is not in line with Regulation 18 of SEBI Listing Regulations, 2015 and Section - 177 of Companies Act, 2013. Accordingly, the results were directly placed in the Board Meeting held on 14.10.2026 and were reviewed & approved by the Board of Directors in this meeting. <br /> 3. The financial results have been prepared in accordance with Indian Accounting Standard (IND-AS) as prescribed under Section 133 of the Companies Act, 2013. The Statutory Auditors of the company have carried out the limited review of these results in terms of Regulation 33 and 52 of SEBI (Listing Obligations and disclosure requirements), Regulations, 2015, as amended. <br /> 4. Trade receivables includes overdue amount of Rs.196 Cr (USD 23 million) from customer STPG (formerly NEC Sudan), stuck due to ongoing crisis in Sudan, has been considered good. If the amount is provided for, the impact on ‘Profit before tax’ is Rs.176 Cr (net of ECL provision). <br /> 5. Additional disclosures as per Regulation 52(4) of SEBI (Listing obligations and Disclosure Requirements) Regulations ,2015 are enclosed at Annexure A. <br /> Others financial assets4213600000Other non-current assets158978400000Others financial assets5297600000Other current assets164842100000Other financial liabilities4496700000Other non-current liabilities156941400000Other financial liabilities13180500000Other current liabilities114896600000Power66379000000Industry26624500000Power125574000000Industry44406700000930035000001699807000000093003500000169980700000Power8583700000Industry5187100000Power14211800000Industry7613200000137708000002182500000012477000002646500000174560000032720000001077750000015906500000Power500607400000Industry110854700000611462100000160627800000772089900000Power336998600000Industry80791500000417790100000831369000005009270000001. The figures have been regrouped/rearranged, wherever considered necessary to conform to the current period's classification. <br /> 2. The above results have been prepared in accordance with applicable SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended. It may be noted that since currently there is no Independent Director on the Board of BHEL, the constitution of BLAC is not in line with Regulation 18 of SEBI Listing Regulations, 2015 and Section - 177 of Companies Act, 2013. Accordingly, the results were directly placed in the Board Meeting held on 14.10.2026 and were reviewed & approved by the Board of Directors in this meeting. <br /> 3. The financial results have been prepared in accordance with Indian Accounting Standard (IND-AS) as prescribed under Section 133 of the Companies Act, 2013. The Statutory Auditors of the company have carried out the limited review of these results in terms of Regulation 33 and 52 of SEBI (Listing Obligations and disclosure requirements), Regulations, 2015, as amended. <br /> 4. Trade receivables includes overdue amount of Rs.196 Cr (USD 23 million) from customer STPG (formerly NEC Sudan), stuck due to ongoing crisis in Sudan, has been considered good. If the amount is provided for, the impact on ‘Profit before tax’ is Rs.176 Cr (net of ECL provision). <br /> 5. Additional disclosures as per Regulation 52(4) of SEBI (Listing obligations and Disclosure Requirements) Regulations ,2015 are enclosed at Annexure A. <br /> 2646500000-22676400000-6223600000-189750000020872500000-9479000000162580000019763000000-11473200000-1267900000930060000021039900000164960000002859300000-7526000001200000387100000606000002380000004347000000000-485000000-3390000003981800000198883000000008174000000190709000000000049000000000048000000-8590000000000000000000000023800000018642000000284220000095140000000000000-21408400000033788000004870500000232520000000-31982900000-119606000000-11960600000143545000002393900000Other comprehensive income-696600000-696600000Other comprehensive income-1393000000-1393000000-175300000-350600000-521300000-1042400000BHARAT HEAVY ELECTRICALS LIMITED******BHEL-GE Gas Turbine Services Pvt. Ltd. (BGGTS)******Joint venturesSale of goods or services-86570000016741000001008800000BHARAT HEAVY ELECTRICALS LIMITED******NTPC-BHEL Power Projects Pvt. Ltd. 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